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35.—(1) Paragraph (2) applies where—
(a)section 2(1) of PSPJOA 2022 has effect in relation to the remediable teacher service of an immediate choice member (“M”), and
(b)M paid a remediable voluntary contribution to secure a reformed scheme flexibility.
(2) Where this paragraph applies—
(a)the rights to benefits secured by virtue of the remediable voluntary contribution mentioned in paragraph (1)(b) are to be treated for the purposes of these Regulations and of PSPJOA 2022 as if those rights were secured by virtue of M’s remediable teacher service, and
(b)section 2(5)(a) of PSPJOA 2022 does not apply in relation to the arrangement by virtue of which M secured the relevant reformed scheme flexibility mentioned in paragraph (1)(b) (and, accordingly, section 2(1) of PSPJOA 2022 affects that arrangement).
(3) Paragraph (4) applies where—
(a)an immediate choice member (“M”) paid a remediable voluntary contribution to secure additional pension under the legacy scheme,
(b)immediately before 1 October 2023, M was a pensioner member in relation to the legacy scheme, and
(c)a section 6 election is made, or deemed to have been made, in relation to M’s remediable service.
(4) Where this paragraph applies, the rights secured by virtue of the remediable voluntary contribution mentioned in paragraph (3)(a) are to be treated for the purposes of these Regulations and of PSPJOA 2022 as if those rights were secured by virtue of M’s remediable teacher service.
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Policy Note sets out a brief statement of the purpose of a Scottish Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Scottish Statutory Instrument accessible to readers who are not legally qualified and accompany any Scottish Statutory Instrument or Draft Scottish Statutory Instrument laid before the Scottish Parliament from July 2012 onwards. Prior to this date these type of notes existed as ‘Executive Notes’ and accompanied Scottish Statutory Instruments from July 2005 until July 2012.
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